Law Enforcement Forensic Accounting Expert Witness

 

Financial Law Enforcement Forensic Accounting Fraud Examiner Expert is a partner in a firm, registered in the State of Florida, specializing in forensic accounting, litigation support, and tax controversy issues.  He has held this position since January 2009 and has over forty-one years of experience with forensic accounting, financial investigations, and tax related issues.
He retired from the Internal Revenue Service after working with the IRS Criminal Investigation Division for nearly thirty-three years. During that time, he served in capacities including Special Agent, Group Manager/Supervisory Special Agent, National Office Analyst, and Branch Chief.
He was temporarily assigned to the Federal Law Enforcement Training Center, Brunswick, Georgia as a certified instructor at various times during my career for a total of approximately twelve months, where he developed and taught courses relating to income tax law, income tax investigations, money laundering, direct and indirect methods of proving income in tax investigations, documentation of evidence, and a variety of other financial investigative topics.
As a partner with a private company, he has been qualified as an expert witness in forensic accounting, and provided expert testimony in the Nineteenth Judicial Circuit Court in and for Martin County Florida; the Circuit Court of the Fifteenth Judicial District in and for Palm Beach County Florida; and the Circuit Court of the Twentieth Judicial Circuit in and for Lee County, Florida.
He was deposed as an expert in forensic accounting in Broward County in 2007 and Palm Beach County, Florida in 2010 and has prepared and submitted affidavits as an expert witness in forensic accounting and/or taxation to the Circuit Court of the Fifteenth Judicial District in and for Palm Beach County, Florida; and the Superior Court of Arizona Maricopa County; the District of Maryland; the Southern District of Florida, and the Middle District of Florida.

This expert is a Certified Fraud Examiner, having completed all educational, experience, and testing required for certification.
Since April 2006, he has been recognized by the Internal Revenue Service (“IRS”) to act as an Enrolled Agent (“EA”).  An Enrolled Agent is a professional licensed by the United States government to represent taxpayers in matters dealing with the IRS. This professional certification requires that the licensed professional demonstrate his or her competence to practice before the IRS.  Continuing professional education is required to maintain the EA authorization.  This professional certification has been regulated by the United States Congress since 1884 and unlike CPA’s and attorneys, Enrolled Agents are the only taxpayer representatives who receive their right to practice directly from the U S. Government.
In August 2010 he completed a forensic audit of the City of Anchorage, Alaska and made a public presentation regarding my expert report and recommendations to the Anchorage Assembly, Mayor of the Municipality of Anchorage, and the Mayor’s staff.  The presentation was filmed and recorded by television and radio news media and edited versions were shown during local news presentations.

 

Education and Training

Bachelor of Arts, University of North Carolina, Greensboro, NC (1973)
Income Tax Law (IRS Training), Cincinnati, OH (1973)
Criminal Investigator School (IRS Training), Washington, DC (1974)
Special Agent Basic School (IRS Training), Washington, DC (1974)
Basic Instructor Training (IRS Training), Atlanta, GA (1979)
Basic Management Training (IRS Training), Brunswick, GA & Washington, DC (2002)
CFE Review Course (2014)

 

Professional History

Partner, MRW Consulting Group, LLP (Jan. 2009 to present)
Self Employed Consultant and Advisor (Dec. 2008 to Jan. 2009)
Principal, Advisory Services Division, Rachlin LLP (Dec. 2007 to Dec. 2008)
Manager, Advisory Services Division, Rachlin LLP (May 2006 to Dec. 2007)
Senior Analyst, IRS Criminal Investigation, Washington, DC (Aug. 2005 to Mar. 2006)
Supervisory Special Agent, IRS Criminal Investigation, Miami Field Office (Oct. 2001 – Aug. 2005)
Special Agent, IRS Criminal Investigation, Miami Field Office (Aug. 1985 to Oct. 2001)
Group Manager, IRS Criminal Investigation, Miami Field Office (Feb. 1984 to Aug. 1985)
Chief Criminal Investigation Branch, IRS Atlanta Svc. Center, Atlanta, GA (Jan. 1982 – Feb. 1984)
Special Agent, IRS Criminal Investigation, Charlotte, NC (Jun. 1973 to Jan. 1982)

Professional Affiliations

Association of Former Special Agents IRS
South Florida Tax Litigation Association
Enrolled Agent, IRS
Certified Fraud Examiner

Range of Experience

Extensive experience conducting reviews and assessments including operational reviews of law enforcement organizations, anti-money laundering compliance reviews for financial institutions, and internal controls reviews for small businesses.

Extensive experience regarding financial investigations, forensic accounting reviews, and litigation support for civil law suits and criminal prosecutions and defenses relative to various financial crimes including currency violations, money laundering, embezzlement, income tax violations, and seizures and forfeitures.

Extensive experience conducting and managing investigations relating to Colombian Black Market Peso Exchange.

Extensive experience conducting investigations regarding violations of Bank Secrecy Act.

Extensive experience developing, coordinating, and presenting training regarding Bank Secrecy Act, Identity Theft, and Financial Investigative Techniques.

Extensive experience testifying relative to financial matters in various forums including depositions, civil trials, Federal criminal trials, hearings, and grand jury proceedings
Provided expert testimony and affidavits regarding forensic accounting and taxations in both state and Federal jurisdictions.

Case Related Experience

Available Upon Request